Scenario:
...you live in Virginia,
...and run your virtual store off of a server in California,
...and you have a customer in Georgia,
...that transfers funds from his bank in Florida,
...to your bank in Maryland.
So where did the transaction occur?
Which tax jurisdiction gets the money?
That’s what I am getting at.
If you don’t have an actual storefront, I’d guess you’d have to go by the state where the business has its’ DBA or corporation papers filed.
That is pretty much why itis determined that thwbuyer and seller locations matter, no matter what is involved in the sale mechanics. Companies, like amazon are incorporated in the state they have a building. That incorporation is identified as the selling entity.